:’

**OFFICE OF**  **THE ATTORNEY**  **GENERAL OF**  **TEXAS AUSTIN** 

**raid taxe8.**  The Tax Oolleotor refuae8 to aooept the m.mey ror 8aid tare8 

### and tells $hem he oamot leg&my aooept 8am or 188~ a reoeipt 

### before Ootober 1, 19l&. The s&d ptitlee are **very** lnsisknt ~JX¶therefore we would apprsoiate a ruling **from** your Department on the following **qU~8tiOLl8:**Honorable Qttb P. Wore, page 2

"1. can a duly eleoted and qualified Oocmty *x Oolleotor legally aoobpt Or Oolleot **taxes On**  property @de year in advame of the Oumxnt year and beiore the Property ha8 be+ aasesaed for maid year and **before the**  roll8 **have been**  **mde up**  

## ror **the said**  **year0**

oould**“& If**  **FOoUr tUWW43**  **18 hl**  **th@ atfirllEltiV4,**  the Cowty Tax C$l$e$EOr **lesue** a valid tax reeelpt 

### for the ~4 

### .I **Your requeet**  **fO3 u)**  **Opinion 18**  

### aooomm& **bye a**  **brief writtea**  **by, you,**  **Which ha8**  **been Wit4**  **helpful to**  **u ant3**  **‘ we**  **thank ‘** **you iOr**  **it.**
**%l an8w8r**  **to JrOUr**  

### fir8t **qUWItiC? ‘** **n, 10**  **obmne**

**.** While it **18** the rUIiOtiOII and duty ot the ax oo~l.eotorto oofleo~ttaxe8, he ha8 no kmful authority to ooe proPJ8e eud.106for tcuee, or ~give.a di8oount ror payment 0r taxes.biiOre the due date thereof, 

## or*in truth, to oolleot t,axe~la any way OF manner 03'at any time not authorized by the law OS Texas.

. . rn order for any papment W a taxwvar to tb tax oolleotor to be a legal PWmWt Of that the payment be made in **OUIT811OY*** taxO8, it **18 nece8paz-y**  5 Tex, W8 **See Bryan**  **V ’** 

**. Stiberg,**  5s Tel. 36**t** A~tin.V.'T~x; 1 8. Vf* (26



### )I 601, and **NV18** V. **w,** 

### theeald oolldobor, at the time 0r the paynlsnt t0 

### h by the 

### -per, must be.

### either a valid inoumbent or the orrioe OS mx OoUeotor, or 8 de raeto holder the-r, Cia ma 'I,sintt~nI, s. D., 234 8. W. 1090~ SOhdber V* Qmmnon, 31 s. w. (a) 659); the property On whioh the tax paid iam have 

### been p~+vioutily. entered OII tkm tax r0l.b towher with it8 ~tim (8~ Oeolge v. Dean, 47 Tex. **73) and**  **the a86488ing**  **roll8** most bm,bea reoaived by the TAX 00 lOotOr 1 fma the 

### ~~Seione~~ 00-t b the 0880 of a re8ident~taxmyer, Or from the CO5Ptroller of publie Aoooun$s~in the ease-of's non-reaideut 

### taxpayer, (i?ee ~exa8 c R. 0. R. Co., vw State, 73Civ- APPo 580; OraDcie 

### County TV.Texas &ET. 01 R+ COSS 35 al+. App. 361, error refused; men v. Courtney, 24 'Xv. **ARP*** 86). The earliest day On wbioh roll8 Oan 'ie deliver& i. i h the mneotor isrthe **first** day Or Ootober. (See 0-e County i,. f. Texae d:N. 0. R. CO., 35 

### DIVEAPR. 361, error raruaed). I~, '-

### HonorableOtto P. Z&ore,page 3

FIRST ASSISTANT **ATTORKEY** 

### GENERAL



### The tar oolleotorha8 

### no authorityto Oolleot taxesfor.theourren8yearbeforethe firatday of Ootober* (Stae

OrangeCounty **V.** 

### Tern8 

### ds R. 0. R..Co.,35 01~. 

### App. 361, error refused).



### &I 80 aumh a8 the f+rpeyeris not authorized topay, **OP** 

### the tasoolleotor authorimeb 

### to oollsot,taxes 

### bsfore theroll8are legallydeliveredto the tax oolleotor, it 

### is,,therefoti,

plafnlyapparentthat the tax oolleotoris uith**out** 

### authority to now 

### oolleoti the tare8 for the **year** 

### 1944 **In** 

### qulred**about** 

### by you.&

Ogz 

## amwer to the ilmt question**auked** 

### by 

### you rendersit unaeoeesaryto answer 

### the otherquestion.